Service tax exemption under N/N. 25/2012-ST denied to sub-contractor; advisory services not works contract under Sections 65B(54), 66D
Sports authority escape service tax; stadium booking not mandap keeper, land lease not taxable under Finance Act Sections 77,78
Service tax demand under proviso to Section 73(1) held time-barred; Section 78 limited, Section 77 penalties quashed
Service tax demand on TTK logo royalty quashed; copyrighted logo not taxable IPR under Section 65(55a)
Export services, pure agent expenses and cost-sharing held non-taxable; no intermediary role, demands quashed under Export Rules, s.65B(44).
Service tax upheld on works contract services to Krishi Upaj Mandi Samiti, exemptions under Notification 25/2012-ST denied
Writ on time-barred service tax demand rejected; Section 85 appeal remedy preferred over Article 226 challenge to Section 73
Service tax on RWA electricity upheld, water excluded as pure agent; extended limitation under Section 73 rejected
Student recruitment commissions held export of services, not intermediary services, under Rule 2(f), Rule 6A and Section 13(2).
Extended limitation under proviso to s.73(1) inapplicable for car parking service tax absent intent to evade
Service tax partly set aside; foreign forums non-taxable, inspection fees taxable; s.78 upheld, penalty waived under s.80
Export of services upheld under Rule 3; no intermediary under Rule 2(f), service tax demand fully quashed
Appeal partly succeeds: electricity and utility charges as pure agent under Rule 5 not taxable; penalties removed
Refund of unutilized CENVAT credit allowed; export services not intermediary under Rule 2(f), Rule 3 and Rule 6A
Bulk cargo space trading held non-taxable, not Business Auxiliary or Support Service under Section 65, Finance Act, 1994
Service tax appeal partly allowed: cargo handling, pre-2005 manpower demands quashed; construction, maintenance classifications and tax upheld
Service tax demand quashed on railway original works, export commission, JV dealings; refund with interest; extended limitation, s.78 dropped
Dam construction service tax exemption upheld; refund restricted to Section 11B Central Excise Act limitation and procedure
Service tax demand quashed; advances held loans; RCM time-barred; only reduced late fee on ST-3 upheld
Fly ash MOU held procurement, not service; service tax credit on maintenance upheld; extended-period demand quashed
TaxTMI 
TaxTMI 
of 481 
